Working as a freelancer
or self-employed
Working for yourself in Belgium, whether as a freelancer or by starting a business, follows a different path from being an employee. There's more paperwork upfront, but also more flexibility once you're set up.
This page explains the general steps to becoming self-employed, what non-EU nationals need in addition, and how freelancing differs from starting a company.
Overview
In Belgium, working for yourself - whether occasionally as a freelancer or full-time running a business - means registering as self-employed (zelfstandige) rather than being on an employer's payroll. This comes with its own registration process, its own social security arrangement, and, if you're not an EU, EEA, or Swiss national, an additional permit before you can start.
Before you start: the basic conditions
To become self-employed in Belgium, you must be at least 18 years old, have full civil rights, and be legally capable. Some specific activities (for example, working with food) require additional permits, but this is rarely the case for typical freelance work.
If you start in Flanders or Brussels, you no longer need to prove business management skills. In Wallonia, you still need to demonstrate entrepreneurial competence through a diploma in business management or proven practical experience.
Becoming self-employed in Belgium
Getting set up as self-employed involves four steps:
- Open a business bank account. It's best to do this before registering. For a sole proprietorship (eenmanszaak) a separate business account is strongly recommended, though not legally required — it keeps your professional income and expenses clearly separate from your private finances, and in case of a tax audit only your business account can be inspected. For a company, a separate account in the company's name is mandatory.
- Register your activity at a business counter (ondernemingsloket), which gives you an enterprise number in the Crossroads Bank for Enterprises (KBO/BCE). Without this number you cannot start working.
- Register for VAT, if your activity requires it. Most freelance activities do. If your annual turnover stays below €25,000, you can opt for the small business VAT exemption: you don't charge VAT to your clients, but you also can't deduct VAT on your own purchases. Ask an accountant which option suits you.
Join a social insurance fund (sociaal verzekeringsfonds). This is a legal obligation, not just a recommendation, and it must be done before you start your activity — whether you work as self-employed in main or secondary occupation. This is how you pay your own social security contributions, since there's no employer to do it for you. As a starter, you pay provisional quarterly contributions based on legal minimums; after about two years, the tax authorities communicate your actual income and your contributions are recalculated. You may then have to pay extra — so consider adjusting your provisional contributions to your expected income to avoid a large bill later.
A business counter can usually walk you through all these steps in a single visit, but it's most advisable to have a bookkeeper or accountant guide you through the process, especially for the VAT and social insurance steps.
Who needs a professional card?
Whether you need a professional card (beroepskaart) depends entirely on your nationality:
Professional card needed?
EU, EEA (Norway, Iceland, Liechtenstein) or Swiss nationalsNo. You can register as self-employed under the same conditions as Belgian nationals.
All other (non-EU) nationals :
Yes, in most cases you need a professional card before you can start a self-employed activity. Some residence statuses are exempt -check yours before applying.
The professional card is separate from the work permits that apply to employees, and follows its own application process. This page doesn't yet cover the exact application process and current requirements in detail. Check directly with a business counter or the relevant regional authority for the specific steps before you apply.
Sole proprietorship (eenmanszaak) or company (BV/NV)?
Freelancing" and "starting a business" are not two different legal categories — both mean being self-employed. The real choice is which legal form you work under. These are the main differences:
| Sole proprietorship (eenmanszaak) | Company (BV / NV) | |
|---|---|---|
| Set-up | Fast and simple: a few formalities at the business counter | Via a notary, with a financial plan and articles of association |
| Starting capital | None required | Required; amount depends on the company form |
| Liability | Private and professional assets are legally one — you are personally liable for business debts | Private assets are separate — liability is limited to your contribution |
| Accounting | Simplified (single-entry) bookkeeping | Full (double-entry) bookkeeping, with annual accounts filed at the National Bank |
| Taxation | Income taxed as personal income | Corporate taxation, with more options to structure how you pay yourself |
| Earnings | You receive your earnings directly | Paid out via salary, dividends, or other mechanisms |
Main occupation (hoofdberoep) or secondary occupation (bijberoep)?
Every self-employed person in Belgium registers in one of two statuses. This is not just a label - they follow different rules for taxes and social security contributions.
| Main occupation (hoofdberoep) | Secondary occupation (bijberoep) | |
|---|---|---|
| Who | Self-employment is your only or primary income | You are self-employed alongside another main activity |
| Conditions | None — this is the default status | Only possible if you also work at least half-time as an employee, work at least half-time as a civil servant, teach at least 60% of a full schedule as a tenured teacher, or receive a replacement income that preserves your pension rights |
| Social contributions | Full quarterly contributions, with a legal minimum even at low income | Reduced or no contributions below a certain income threshold — but they build no additional social rights (you keep the rights from your employment) |
| Taxes | Your self-employed income is your taxable income | Self-employed income is added on top of your salary, which may push you into a higher tax bracket |
Good to know: talk to an accountant early, even before you register. Belgian self-employed status comes with ongoing obligations — tax filings, VAT (if applicable), and quarterly social contributions — and getting set up correctly from the start is much easier than fixing mistakes later.
Sources
- Belgium.be
- Start2Freelance Guide (Securex & Freelancers in Belgium, 2024)
